IIA-Australia White Paper - Internal Audit as a Key Agent of Change


Andrew Cox MBA, MEC, GradDipSc, GradCertPA, DipBusAdmin, DipPubAdmin, AssDipAcctg, CertSQM, PFIIA, CIA, CISA, CFE, CGAP, CSQA, MACS Snr, MRMIA

Michael Parkinson BSc(Hons), GradDipComp, PFIIA, CIA, CISA, CRMA, CRISC



Topics Explored

Internal Audit 


White Paper


The purpose of this White Paper is to discuss why and how internal audit may progress from a ‘traditional’ internal audit service approach to become a key agent of change in their organisation.

Key Points

  1. Internal audit is well-positioned to step up to become a key agent of change in their organisation. Internal auditors can make a choice – continue to work ‘business-as-usual’ by pointing out control issues that need to be fixed or expanding upon this to provide internal audit services that identify and contribute to organisation change.
  2. Internal audit is in a central position to influence change within their organisation. This includes convincing management of the imperative for change and the necessary strategy for making that change. If internal audit does not take up this challenge, they are not providing the best internal audit service.

Relevant Industries


Level of Assumed Knowledge